Cramer Corporation has two products in its LIFO ending inventory and uses lower of cost or market to account for each. Cramer normally prices its products to maintain a 30% gross profit margin. Specific data for each product follows:

	Product A				Product B
Historical cost	$	34			$	90
Replacement cost		30				92
Estimated cost to dispose		10				52
Estimated selling price		60				200

Required:

Using the lower of cost or market rule (LIFO-LCM), what unit values should Cramer use to value Products A and B in its ending inventory?